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frs-countries:EnglandWales 2021-06-01 2022-05-31
Jakal Construction Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Blue Cloud Accounting Solutions Limited
128 Saltergate
Chesterfield
Derbyshire
S40 1NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08532615
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152 486
152 486
CURRENT ASSETS
Debtors 5 3,045 5,605
Cash at bank and in hand 14,023 20,248
17,068 25,853
Creditors: Amounts Falling Due Within One Year 6 (6,603 ) (6,921 )
NET CURRENT ASSETS (LIABILITIES) 10,465 18,932
TOTAL ASSETS LESS CURRENT LIABILITIES 10,617 19,418
Creditors: Amounts Falling Due After More Than One Year 7 (14,500 ) (20,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (29 ) (489 )
NET LIABILITIES (3,912 ) (1,571 )
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account (4,112 ) (1,771 )
SHAREHOLDERS' FUNDS (3,912) (1,571)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Ransom
Director
19 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jakal Construction Solutions Limited Registered number 08532615 is a limited by shares company incorporated in England & Wales. The Registered Office is 128 Saltergate, Chesterfield, Derbyshire, S40 1NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance Basis
Fixtures & Fittings 25% Reducing Balance Basis
Office and Computer Equipment 33% Straight Line Basis
2.3. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Office and Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 2,685 2,249 4,934
As at 31 May 2023 2,685 2,249 4,934
Depreciation
As at 1 June 2022 2,490 1,958 4,448
Provided during the period 49 285 334
As at 31 May 2023 2,539 2,243 4,782
Net Book Value
As at 31 May 2023 146 6 152
As at 1 June 2022 195 291 486
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 3,500
Directors' loan accounts 3,045 2,105
3,045 5,605
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 38 38
Bank loans and overdrafts 6,000 6,000
Corporation tax - 272
VAT - 46
Accruals and deferred income 565 565
6,603 6,921
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,500 20,500
14,500 20,500
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 29 489
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Michael Ransom 2,104 940 - - 3,044
The above loan is unsecured, interest free and was reapaid within 9 months of the accounting period end.
Page 4